Emerge Counselling Services Company Llmlted by Guarantse Ind•pondont Examlnorf8 Report to th• Trustw8 of Emwgo Counselllng ServirAS Y•ar ended 28 February 2021 (Ihe charilv) for the yeareTrtsJ 28 F8tffw 3Y21. R•¥penbIlItIety and lJ•l¥ of rnport As th8 tnJ5t805 of tho conwony (armj akn Its for th• purpC¢ of taw} you roSPDnsib for th• pr•pwakn of a(>yJthnf wlth tho rtyw1r•mts of th• Companigs Act 2(V fthtr 2W8 ke}. H8vlrvJ $8tlsne(I my¥df that lh8 8¢eouN6 c(ryny not requked to bo 8udlted urder Part 18 of the 2008 Act and are elhjible for ind9d9nf èxamlnatl)n, I rewt In f•4)èct d my 8xgmSn8tlon of tha carlty'8 8ccwnts as wied (Mrt uThJer 145 of the Charitfo5 kn12011 Ilhe 2011 Act.). In carrylng out my 8xarnlnatlon I have lh8 by ts Charfty COmt8$10n und sectlon 145(5Mb) ofthe 11 A I have compl8tod my 8xamlnath)n. I that no matt8rn h8v8 o)m• lo my In c¢knn wlth the examinaurffi gmng caus& to b81ieve: 2006 or the Inanclal 8tatsm•nts do Tr)t compty th• a(wuntkng requkements of s8Ctfon 396 of Ihe 2006 Act omer than mqulrèment Ihat ts actounls gfvts a Irue and fol view which not a mattgr considerad a8 olan •x•mln•llon: or the lknancl81 8tstsmènts have t be pr•par¢d n acwrdance with the melhc#J$ and cIF4es of thè Statnt ol RKonrnnd&J Prnctk8 frx amnllng and r8N)rbng by eharibes •pplibE0 to ¢h¥thes prwng thetr aco)unts kn accordance vthh thD Flnencil Rgporting Slathrtl Ihe UK arvj Repubk ol Irela IFRS 102}. I have rwj rx)ncwn¥ and havg (¥Jne across TK) other matter8 in cyJnrctkYt wllh the examFnalion to whith 8tt8ntion shOd b• drvn in thi8 f•FYt onler to a tKopw under8tandlng of th& accounts to be r1d. Ftrwon Glb8on .Indep8ndent Examh 9 J4me• 8knet éou Botfast 8T2 8DN
Emerge Counselling Services Company Limltad by Guarantee statement of Flnanclal Actlvftlos (Includlng income and expenditure account) Year ended 28 February 2021 2021 Unrestr1cted Re5Cted funds funds Total fvnd• Total funds 2020 Incom• •nd.•ndowm•nts Don8tions and lègaoles ChaTttabl8 act1118$ 59.571 59,571 6,253 34,884 2,000 36,884 6,253 Total Incom• Sg.571 6,253 85,824 Exp•ndlture Expondlturfr on charltabl6 8thtt166 Totsl •xp•ndliw• 41270 5,642 5,642 47,012 29,538 29,530 41,370 47,012 N•t Incom• 18201 811 18,812 Transfern bglween fvnd8 11,829) 1.629 ltsl mov8ment In fund• 16.572 2,240 18.812 Ro¢onclllatk>n of fvnd• Tot41 bJnd8 brought f0Thrd T•tal lund• Garyl•d foThvard 7,348 7,348 23,920 2.240 26,160 7.348 The 8tstemont of financial athltleB InGludes all golna arK1 Ioss88 recognl8ed In thè ygar. All Incomg ond expendlturo d&rfve from coniinulng aLllvMe8. Thg not•• on pgoo 9 to 17forni part glthev ftTr•nclo1 ¥&twn•nts.
Emerge Counselling Sarvlcos C¢)mpany Limltod by Guarante8 Stat•m•nt of Flnan¢lal Posltlon 28 F•bruary 2021 2D20 Flxed a•s•ts Tarwjlble fix as8•ts 14 10.288 859 Curr•nt am• Cash at bank and In h8ThJ 1S N•t curr•nt a•••ts Totsl ass•ts l•M cm•rt 1,419 6.489 7,348 7.348 15.8n 26,160 26.160 Funds of thè drty R8Strfctod fund8 Unrstn'cl•J fvndo Total charfty 2.240 23,920 26,180 For the yaar endlno 28 Febnwy 2tr21 ch8rlty was to gx•mplkn fwm audlt undw Srtllon 477 01 the Compan188 Act 2Cth reFating to Smal Ccrfnpanios. Dlrfjthrs, re8pon8lblMIo8." 18 Th8 mwnbws rK)t requtred the comp8ny to obtdn On audl of h6 IIMrthl statements ts th& yOBr In quostion n ac¢ordawTh with tsecllon 476; ¢ompantes sut¥ect to the smal regkr The88 Ilnandal statem6nts werè 8pr0Vsd by the tr*)ard of and auth(Y fr¥r 18tsu8 on 26 February 2022, and are on bohalf Dfts toard ty. •Ar I IAts4ll•t•r Truatee
Emerge Counselling Services Company Llmited by Guarantee Note8 to th• Flnanclal StatThnts Year onded 28 February 2021 Gonernl Infom Th& ch8rfjty b a publtc ¢ntlty and a Fffryatg C(ry8rty ltrnrted ty guaranip6, rg91stgred In Northem Ireland and a register1 charlty In Englarnl arKI wa address of thts reglst8rwJ offKe IS 18 BraMbrj Cbse, Listrun. 8T28 3PN. United Thèsa financaal Statements have b88n wepornd In L¥AMF4i•nc wllh FRS 102, Tr Fln?nc481 Reportlng Standard apIL) In the UK and the Rewblic of Irdand., th$ $18tement of Recomm&rad PractKe awlcabkn to (aw11th wepaty thelr aLX¥)unts tn accordance wwh the Financial RapOrth Stsndard applkth th thg UK 8TrJ of Iralwl IFRS 102) {crIa$ SORP (FRS 1021) and th8 Cwnles Acl 2(Kkl. BMI• of pr•par The flnancial Statements have been preparèd on the hIst( C4Xt Ixsi8, as modfflwj by the r8vatuallon of rnrtajn ftnandal a&8ets aThJ and moasur8d 8t lalr Thg fin•rthl statonts 4r• w•pa kn 8. *M¢h 18 the funthl ¢urrenty oftha enlty. l)olng GOnM Thwe are no uncort4rdl•# 41Yxrt tho 8bllty to (x¥)thiue. Tho prnparlon of finar¥io1 8tat8mwrt8 rwuire# m8nagam•nt to mèke Judg•m8nts, 3llmAies ènd Umptn$ th8t 8ff•ct tho •rwnts rOFKJrtod. Thew o¥tlm&tsB and luttgemants are wnljnually rnvIewl and are b88ed on exporfekKe and cth$r f8Ctor5. Indudlng •xpect¥tto Fund •cc¢wnllng Unre61rkthl fund8 are avaMat4e for w at dtsuekn of the truskn to furM)gr 8ny of th8 Desffdnetod fund8 are urKestrKtsd by thg Irn$t for parthwlar ful or xnmthenL sl0ment funds.
Emerge Counselling Servlces Company Umit8d by Guarantee Notes to tha Flnanclal Ststmnts Yèar •nded 28 February 2021 3. A¢countlng pollGles All intynirvJ r8sourrx 8ro tndudod tho Stalen crf financial aclpiltss th anti¥ament ha8 P8ssod to the eharity" Trt [8 wobable Ihl th8 Or#)rn a$Saj wtth the tran8actton wlll ffow to tho chglity the arrwnt rAn be mgAsurwJ. Th6 fcAkx¥ing sp&dfic poSides ere Ap1$ lo partilar Categ of jno)m8: NMe frrn donatior lx granlB l& wnl8•d Wh ther¢ IJ fjv of 8ntttl8menl to the oFft. rpt i probat4e and It8 smot can b8 nwurod rnllw. Inc4Th from (Thted gxw)d8 IB llred et ts fatr value of th9 goods unle8$ th18 18 Impracticd lo measure rthtty, kn wthlch case tho value derlv8d from the ¢ost to th$ donor or th8 esttmstgd valua. Donate tsdlltlgs s6rvlc98.are re¢ognlsed In the aceounts when recelved If valuo can b& lblY mga8ured. No anUnts ar8 vicludod f th• oJntritsAon of g•wal %vhJnt•W8. incomè from cthts tho supply of IB roc44nwd YAlh th• do1fv•ry of the ¢ontr8Led gwlcg. Th19 18 ¢lA881rd wirgsbkted unless there Is a contr&tual requiremonl for it to be Wnt on a p81tigJlw pu4xTh art raiumed K ump( in whith c It may bo reprded a8 res1. R••our¢•# •xpgnd•d Expendlturels recognw on ba&16 a6 a IlabNlly18 Exwndltufe IncludoB any VAT whtch cannot bo futy r8(rnr¢d. •vJ is under ol the slatement af finando18Ctfvittes to whkh It r•l8tg8". expendibjro fur•J8 Irth thè (x•ts ol all furbJrkng acllvlttgs. •V8nl4 •xpendlluTe on tt•ble a(trli83 bthl•$ 81 ct¥t8 knwrrgd ty a canly In undwtaklng acUvftJ8s that Turthar tls charflai4e alrrffj tor th• b6fft of its b8nefi¢larfa$. Includlng those supp(wt U)Sts and (x)sts r8labng tr) the goywr of the app¢xkntyJ to charil814e other expdIe indudas al thAt 18 neithw r81th1 to ralthy fvnds for th• AJI costs bre ano¢ated to ewdtture ctegceS refWwJ the use of thè r980urr. Dlr8Ct ¢osts attwibLtsble lo a siry18 acvlty 8r9 alkx¥ted direety lo that athjty. Shared cost8 are appotYon•d etween thèy conlribJl• to m a rea¥0M. justifiablo ¢on618tenl bas18. Tanolbl• •••t 8wJmulated d8prgcOatKm 8ryJ hisse8. Any tangblg assets carfed at revalued amounts ar? fgcorded at the valutr at ts date of rwaluat*)n less any subseqvgnt 10
Emerge Counselling Servlces Company Limlted by Guarants8 Not•8 to tho Flnan¢lal Stat•m¢nts Y•ar ondod 28 Fabnmry 2021 l Accounllng pollcl88 An increas8 in Ihe carrylng annI of an 898et 89 8 resull of a rovaluatlon. Ss recogn In other rÈ¢AyJnised gain$ and kAses. unle•s h revern88 a fvr Imment tr1 has prevIouY be reccgni8ed 8$ expendthro wrlhin Ihe statem of fin8rKlal athjbgs. A ¢J6cfea8e in th8 ¢arrylng amount of an a88et as a rosult of rgvaluation. 18 recognised in other rgcognlsgd gaing and lossos. except to whlch tt offsets any rgvaluakn galn. In (xso Ihg 1085 is shown whhln D•prnelollon Depraclallon ig ¢alculatod go a• to wrtte off th• w8t or vth•Uon of an roolduol value, over the useful accorn life olthal asset a$ fr. Equlpment Computerequ¢ Imp•lmi•nt of Ilx•d aM•ts 20% sht ne A ravlgw for Indle#tors of Impglrnnt 5B cBrrfBd at e8th r8ptrYng dato, wllh the tecov•rablo amount being 98tknatod such IndrAtrMs sL Whwe the fng vdue 8xco8d8 the rocoverablo amount the a$8et18 Impa1 acox(Ilngty. Prky knpthnents are 8180 Tew•a for )sSae rev8r8018t each rowtino date. amount of an hJfvk1ual asjei an 8sUm8te ts mad8 crf thg f8cov8rable amount of the c8sIwW8 unlt to vthlch thé a898t Tha (¥Shting unlt 18 the Smallast Id8ntifiabl• group ol 888•18 Ih•t Indud•• the aaet and gtyiarat•8 cajh Innows thal loryoly IndeFendont of the infky from (rthw fjets ofasEets. For Impalrn8nl testiY¥J of gc(tyJfjn. the 0•11 ae4utrwJ in 8 èAtsln (y)mbination 18. from the acqulsltrjn date. alkJcBted to 8ath of the ea8h-aèngrntiry ttt •rn exp•thd to ben8fit from the SyTrerg of the cg>mbwth. of whether olher a&W8 Nabllltss of Ihe charlty ar8 8ssiuned lo llv unit8. Flnan¢l•l In•trum•nl• A finarKad assel or a financS8I labUIty Is rn(¥)wLYed th when thg dwrlty b18$ 8 paity to the cJntraclu81 p81¢9 crfthg knglnJm8nL 8asJc financ4al in¥lrunwts are kthly r•wknod at ts aThKMJnt rKdvable or p8yAe Indudlng 11
Emerge Counselling Servlces Company Llmit•d by Guarantee Nots8 tt1 the Flnandal statents (q¥ Year onded 28 February 2021 Where Investments In shares 8r8 lrnded or Ilyelr f81r valu8 can othe188 be meagured reliabty, investrth is subseqL• mgasurnd at falr vath vlth thang88 In f8lr value cx)st kns iMrmeDL . Other )Inanaal Instnjments. [ndu dgrfvalfves, are rwl8ed at falr ¥alu&, untgS8 paym8nl for 8n ass8t i% dof8rred twThl bu$frs tgrm5 or financ8d 8t • rato of interest that 18 not a market rate, in 7thtth as IJ mea8ured at tho prosant v•lug 01 th& fvture payments dIsCnted at a mwket rats of Intuest fty a slmlar debt In81NrrthL Other fmondal In8trunwts 8 At fair valu&, wilh Ar)y ehang•s re¢xJgnt88d h) th& atatarrkgnl of finanual acll¥kl•a. ry1h thè •xCePti of hadging Snstruyntsnts Fn 8 d881gnalad r8latkJn8Np. Fw78n¢ial 858ets that erg Mre 8t (xt cy aMOrt ar6 rovlgwe(I for objectlve evldence of Impalrnent at the 8nd of eath datg. If thorn is 04eGtt4e evldon¢ of Imp91rnnt, an rpalfment ths Is reUnIsed UFvJer the h8adhw In tho 8tatsm8nl of finandal 8CtMtlos in whfjch th9 Inlllal was rwA)gni68d. For all equty In8trumèr)ts reg8rdl888 of gnINe8ne. gnd othor In8ndal a888ts that aro IndIdty nIfiCant, th888 arn Indlvklualty for ImpaknienL Oth•r fln•rKlal a889ts or? ether a888sJgd kKIMdu w gft>U rn the baolo of nlaT Cfvjt Ttsk GnaraGteNsttc8. Any reversals of Imp8lmi8nt are rwnts•J Immed•. to ts extant that the ravgrsal do88 not rÈ8uk In A csrrying amount of thé fiftla1 a88et that th1 the ca4ng anv)unl would hav8 b••n thè Imp8irmeni rKA provlou8ty boon rac014•d. Umlt•d by 94wanl•• The company15 lIF by a guarart88 Jid a(xxxthm rKA have any share c•ptt81. Every membor of tho company dartk9S to o)ntrth SLK amount as may be requlr@d not 0xc•Ing £1 to tho a860ts of thè Charita npanY in Iho •vont of it bwn9 wound up while ho or Bht IB a member or wllhkn one yew after he or Jhe ceases lo bts • member. Tatsl Funds Unrg8trt¢M Totsl Funde 20 Fund8 2020 FurKIs Donatlons Donations 538 43,538 34,684 34,684 r•nt• Sofjding grant 200 DFC CovK119 15.533 15.533 59,571 59,571 34.884 12
Emerge Counselling Sarvlces Company Limited by Guarants• Not08 to th• Flnanclal Statements Year ondgd 28 February 2021 Unrnstrlctod R85tri¢ted Tol•l Fund8 Funds Funds 2021 Pr(yamm9 Inckn Corrwnunty Fourthlknn Nl 3.7SO 2,503 8.233 3.750 e,253 Unr98triGted Re8trftt&J Totd Funds Fund8 Fund8 2020 Prcwmm8 Inc£xe Communlty Found&lh)n Nl 2,(M)O Unrestrlcted R*trkt8d Total Fund8 Funts Funas 2021 CounseThlng Support costs 32,392 8.978 41,370 5.642 38,034 8.978 47,012 5.642 Unrestrtctsd Re8trfctod Totsl Funds Fund8 2020 cnlIng Support co8t8 28,245 28,245 1,291 29,536 29.536 dlrecty Suppc¥l rxJsts 38,034 6.128 Totsl fvndj 2021 Total fijnd 2020 CourTrseNlng 44.162 Z850 47.012 28,822 914 8.978 2g.s36 13
Emerge Counselling Servicos Company Limlted by GuaRntee Notas to th• Flnanclal Statemont8 (• Yaar Onded 28 F•bry 2021 Analys18 of5upp C{XThing T¢ 2021 Total 2020 975 Pr¢mlsg$ CommunkatsTh arKI Gener810 Govgrnm oJ8ts 3.091 3.091 2,850 8.978 8.978 10. N•t Inethn• 2020 215 2021 2020 Feas payable to th8 8xamwfor. 2.11)] 12. Stsff co•t• Th8 charty •rnth fto steff th8roknb trthTh•d no 814ff ¥1$ dixlng year {2020: NII). No remuwation or otsT benefi18 from th• (Y a rel•W Ondty ww• rocaNad ty the trLMt•e6 (2020:NI). No tru$t•e exw18es have beffi IrKxrnI the (202tr.MI). 14
Emerge Counselllng Servlces Company Limlted ty Guarantse Notes to th Flnanclal Statements Icty Y•ar endad 28 Fabruary 2021 1& TongltA• Ilxed a89èts Computer Equlwrtht Equlpmgnl Total Colt Al 1 Marth 2020 Addition8 Al 28 F•bruary 2021 D•pr•clatlon At 1 Mar¢h 2020 Chawe forthe yoar At 28 F•bruwy 2021 1.074 3.331 3.331 1.074 12.055 13,129 9.798 215 1,960 2.175 215 2,626 2.841 Al 28 F•bru•ry 2021 At 29 FeL¥u8ry 2020 2.665 7.623 10.288 859 8S9 115. erndltorn: •mwnt• f•llln9 du• fwllhln ) 2021 2020 Tradè crwjitors 2.714 3,750 619 1.419 Al 28 F•bruary 2021 Gengr81 fur#¥ 59,571 (41.370) {1,6291 23,920 At 29 Fetsrtry 2020 l MaTr 2019 Inm• ExwdFtsJrn Transfws (29,SX) Gw*ral funds 7.348 15
Emerge Counselllng Sorvic08 Company Umltod by Guarantee Notss to th• Flnanclal Statomants IwAth Ygar ended 28 Fabry 2021 16. Anaty4 of Gharftsble (cfy 28 F•bnr¥ry 2021 CFNI- Corongvin Communty Fund Warm Well & Cne¢ Pmgram (4.132) 1,829 3,750 6253 (1.510) (5.642) 2.240 2.240 At 29 February 202Q GFNI . cnan Communrty Fund Worm Well & cOnrled Pro3ram Fwwjs Restrltstt Total Funds Funds 2021 Tanglble fiK8d aeoots Current assets Credttors lass than 15 N•t a•tr 10.288 10,288 22.336 16,4841 26,160 2.240 23,920 2240 Unltr Re8tricW Totsl Funds Funds Tanaibl• ftxfjd at Currant assets Crodltors Je88 than 1 ye N•t 4••018 859 7,9)8 (1.4191 7,348 859 7,908 (1,419) 16
Emerge Counsolling Services Company Limited by Guarantse Notes to the FlnaKknI Sknents (o¥ Year ended 28 F•bruary 2021 1& Rolatsd p•rU The CEO Sanwrtha Evam l• thB wile of chty truste6 Chrtstcyhèr Ev8n8. Durlng the year £4.049 was P8KI to Samath In relaii)n to travd & lehOne oxp8nses to cover tlme spent on admhtstrat#)n of the carlty. as well as prc¥ed vnxk. Th9 werD no outstanding balart8S to SanIha at year e1. Crity lJth Martin Is al80 director of MC 8u811ss Supt4igs. Durtng tho year £315 Yds p* kn MC supleS for offiee statsongry, ofwhkh £47 w• (KrtBtandlw at th& yw . 17